Take the Balance sheet of Deewan Cement company as given below in figure and calculate common size analysis for the year 2020-21

* Note: Follow format for calculation on your answer sheet; Example as given below.

STATEMENT OF FINANCIAL POSITION AS AT JUNE 30, 2021 Notes 2021 2020 ASSETS NON CURRENT ASSETS Property, plant and equipment Long term deposits Long term loans och 5 6 7 -(Rupees in '000')-.... 34,054,273 34,740,048 127,881 128,256 6,233 8.750 34,188,387 34,877,054 CURRENT ASSETS Stores and spare parts Stock in trade Trade debts - Unsecured Loans and advances - Unsecured, Considered good Trade deposits and short term prepayments Other receivables Short term investments Advance tax - Net Cash and bank balances 8 9 10 11 12 13 1,337,135 271,939 405,216 212,451 19,857 113,306 289 321,472 61,734 2,743,399 36,931,786 1,334,162 115,844 343,599 151,980 9.269 101,443 224 308.722 90,5421 2,455,785 37,332,839 14 15 EQUITY AND LIABILITIES 8,500,000 8.500.000 16 4,841,133 4,841,133 3,972,237 4,243,709 17 629,444 18 11,492,563 20,935,377 629,444 11.887,529 21,601,815 SHARE CAPITAL AND RESERVES Authorised share capital 850,000,000 (2020: 850,000,000) Ordinary shares of Rs. 10/- each Issued, subscribed and paid-up share capital Revenue reserves Un-appropriated profit Capital reserve Merger reserve Surplus on revaluation of property, plant and equipment NON CURRENT LIABILITIES Long term financings Advances for investment in term finance certificates Long term deposits and payables Deferred tax liability - Net CURRENT LIABILITES Trade and other payables Short term borrowings Mark-up payable Current and overdue portion of non-current liabilities Dividend payable Unpaid and unclaimed dividend 19 20 21 36,359 3,110,000 704,585 5,869,030 9,719,974 79,958 3,110,000 770,685 5,568,419 9,529,062 22 23 24 25 26 2,856,559 579,159 792,661 2,033,350 12,926 1,780 6,276,435 2,802,986 579,159 792,661 2,012,450 12,926 1.780 6,201.962 27 CONTINGENCIES AND COMMITMENTS 28 36,931,786 37,332,839 Common size analysis Particulars 2019 2019% $ 74442 105166 1563244 118537 1861389 1.64 2.32 34.45 2.61 41.02 Assets Current assets Cash & short term investments Receivables Merchandise inventories Prepaid expenses & other current assets Total Current assets Property Land Buildings Leasehold improvements Fixtures & equipment Transport equipment Property under capital lease 236876 345001 557504 2023914 186485 1144409 4494189 1894333 2599856 16588 59396 4537229 5.22 7.60 12.29 44.61 4.11 25.22 99.05 41.75 57.30 0.37 1.31 100.00 Less: Accumulated depreciation & ammortization Total property, Net Excess of cost over net assets acquired Other assets Total assets Liabilities and Stock holder's equity Current liabilities Notes payable Current obligation Under Capital leases Current Maturities of notes & debentures Accounts payable Accrued salaries & wages Other accrued expenses Income tax payable Total Current Liabilities Long term debt Obligations under capital leases Notes & debentures Total Long term debt accrued claims and other liabilities Total liabilities Stockholder's equity Common stock Additional Paid in capital Cumulative translation adjustment Retained earnings Total Stockholder's equity Total liabilities & Stockholder's equity 44913 45427 48274 1038268 167739 193509 20431 1558561 0.99 1.00 1.06 22.88 3.70 4.26 0.45 34.35 746178 646532 1392710 116935 3068206 16.45 14.25 30.70 2.58 67.62 99756 246964 -155994 1278297 1469023 4537229 2.20 5.44 -3.44 28.17 32.38 100.00